Inspecting Assistant Commissioner's Powers Don't Equal Income-Tax Officer's Duties; Section 144B(7) Inapplicable to Assessee's Case.

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....Merely because concurrent powers were conferred upon the Inspecting Assistant Commissioner or he had issued guidelines, did not lead to the conclusion or mean that he exercised the powers or performed the functions of an Income-tax Officer - The case of the assessee was not covered under section 144B(7) of the Act..... - HC....